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Assessment of Section 63 Best Judgment Test Based on Handheld Inspector's Report If a woman who tampered with the record with a domestic wife, the Assessment was canceled by the First Appellate Authority's affirmation record that inquiry 16 1998 Inquiries were made on 1998 and with this report was submitted on 15, 2000 2000, the inquiry report, the date of which could not be considered as valid inquiry report related to assessment year 1995, 96, 1996 97 and 1997 1998, 15 15 2002. , Tampering with the record as history changes. It was concluded that with one of the others working the highest, it was concluded that the Assessing Officer had no other valid basis other than the inquiry report on which he relied. The order of the appellate authority was upheld by the appellate tribunal and the appeal of the department was. Dismiss

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